Beginning January 1, 2026, high-income employees will be required to make catch-up contributions to workplace retirement plans on a Roth (after-tax) basis. ...more
10/7/2025
/ Benefit Plan Sponsors ,
Corporate Counsel ,
Employee Benefits ,
Employee Contributions ,
Employer Responsibilities ,
Highly Compensated Employees ,
New Legislation ,
Plan Administrators ,
Plan Participants ,
Regulatory Requirements ,
Retirement Plan ,
Roth IRA ,
SECURE Act
Retirement accounts are often the largest financial asset clients hold, yet they are frequently overlooked in estate and investment planning. As these accounts grow and diversify, so do the risks of missteps that can trigger...more
10/2/2025
/ 401k ,
Beneficiaries ,
Charitable Remainder Trust ,
Estate Planning ,
Individual Retirement Account (IRA) ,
Prohibited Transactions ,
Qualified Charitable Distributions ,
Required Minimum Distributions ,
Retirement Plan ,
SECURE Act ,
Tax Planning
On August 7, 2025, President Trump signed an Executive Order entitled, Democratizing Access to Alternative Assets for 401(K) Investors (“the EO”), which directs the U.S. Securities and Exchange Commission and the Department...more
Lathrop GPM attorneys Allie Itami and Sara Hire will walk through key legal and tax considerations that arise when retirement accounts grow beyond personal retirement needs. From alternative investments to estate tax...more
8/7/2025
/ 401k ,
Alternative Investment Funds ,
Asset Management ,
Beneficiary Designations ,
Charitable Donations ,
Estate Planning ,
Estate Tax ,
Fiduciary ,
Financial Adviser ,
High Net-Worth ,
Income Taxes ,
Individual Retirement Account (IRA) ,
Prohibited Transactions ,
Retirement Funds ,
Retirement Plan ,
Tax Planning ,
Trustees ,
Wealth Management ,
Webinars
On May 29, a federal appeals court temporarily reinstated key portions of the Trump administration’s tariff strategy, just one day after a trade court ruling threatened to derail it. ...more
In an April 15 Executive Order, entitled “Lowering Drug Prices by Once Again Putting Americans First,” the Trump Administration has called attention to an ERISA disclosure required by the Consolidated Appropriations Act of...more
4/18/2025
/ Benefit Plan Sponsors ,
Consolidated Appropriations Act (CAA) ,
Department of Labor (DOL) ,
Disclosure Requirements ,
Drug Pricing ,
Employer Group Health Plans ,
Executive Orders ,
Fee Disclosure ,
Financial Services Industry ,
Health Insurance ,
Pharmacy Benefit Manager (PBM) ,
Trump Administration
What Is a Tariff?
A tariff is a tax or duty imposed on goods when they cross national borders. Most commonly, tariffs apply to imports, raising the cost of foreign-made products in the domestic market. ...more
4/7/2025
/ Acquisitions ,
Customs and Border Protection ,
Due Diligence ,
Executive Orders ,
Imports ,
International Trade ,
Mergers ,
Risk Management ,
Supply Chain ,
Tariffs ,
Trump Administration ,
US Trade Policies
A February 19 Executive Order, titled “Ensuring Lawful Governance and Implementing the President’s ‘Department of Government Efficiency’ Deregulatory Initiative,” is aimed at directing the “Administration to focus the...more
On February 18, President Trump signed an Executive Order titled, “Expanding Access to In Vitro Fertilization,” which simply instructs the Director of the Domestic Policy Council Vince Haley to submit policy recommendations,...more
As a new administration takes office, CHBs should prepare for significant policy changes across immigration, employee benefits, and employment and labor law that could impact their businesses in 2025....more
As 2024 winds down, many are wondering what 2025 may bring in the world of compensation and benefits. Our ERISA attorneys use their decades of experience and crystal balls to predict what may be on horizon in plan design and...more
On Labor Day fifty years ago, September 2, 1974, President Ford signed the Employee Retirement Income Security Act of 1974 (ERISA) into law. It is a combination of tax and labor law incorporating trust law like fiduciary...more
9/5/2024
/ Affordable Care Act ,
Benefit Plan Sponsors ,
COBRA ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Health Insurance Portability and Accountability Act (HIPAA) ,
HSA ,
Individual Retirement Account (IRA) ,
Legal History ,
Retirement Plan ,
SECURE Act
Under recently finalized federal regulations (commonly referred to as the “Fiduciary Rule”) that were scheduled to become effective on September 23, 2024, the U.S. Department of Labor intended to expand the fiduciary...more
8/7/2024
/ 401k ,
Administrative Procedure Act ,
Chevron Deference ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Fiduciary ,
Fiduciary Rule ,
Individual Retirement Account (IRA) ,
Investment Adviser ,
Loper Bright Enterprises v Raimondo ,
Prohibited Transactions ,
Retirement Plan ,
Stays